The Government of Madhya Pradesh, on September 19, 2025, issued the Madhya Pradesh Motoryan Karadhan (Sanshodhan) Adhiniyam, 2025, to further amend the Madhya Pradesh Motoryan Karadhan Adhiniyam, 1991.
The following amendment has been stated namely:-
• For Section 13, which states, “Penalty for failure to pay the required tax and/or plying without permit”, the following section shall be substituted, namely:- "13.(1)(a) if the tax due in respect of any motor vehicle registered in Madhya Pradesh has not been paid as specified in Section 5, the owner shall, in addition to the payment of tax due, be liable to a penalty at the rate of 4 percent of the unpaid amount of tax for the default of each month or part thereof but the penalty shall not exceed four times the unpaid amount of tax: (b) Provided that if the lifetime tax under this Act has not been paid, the owner shall, in addition to the payment of tax due, be liable to a penalty at the rate of one-tenth of the lifetime tax for the default of each year or part thereof but not exceeding the lifetime tax payable underthe first proviso to sub-section (1) of Section 3; if transport vehicle (with valid permit necessary to operate in the State of Madhya Pradesh) or a construction equipment vehicles or any other category of vehicle, registered in the State other than Madhya Pradesh State, is found plying within the State of Madhya Pradesh without payment of motor vehicle tax as specified in First Schedule of this Act for such vehicles, the owner of such vehicle, in addition to the tax due, if any be liable to pay penalty which shall be four times the tax due.
• (2) Notwithstanding anything contained in sub-section (1), if,- (a) a Public Service Vehicle/Private service vehicle/Educational Institution Bus/ School Bus is found plying within the State of Madhya Pradesh without permit or found plying for purpose other than specified in the permit, the owner of such vehicle shall, in addition to the tax due, if any, be liable to pay penalty which shall be Rs. 1000/- per seat, as per the total scating capacity of such vehicle, excluding the driver. (b) a goods vehicle found plying in the State of Madhya Pradesh without permit or found plying for purpose other than specified in the permit, the owner of such vehicle shall, in addition to the tax due, if any, be liable to pay penalty which shall be Rs. 1000/- per ton or part thereof, as per the gross vehicle weight of such vehicle.".
[Act No. 22 of 2025]
